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    <description>The tribunal partly allowed the appeals of both the assessee and the Revenue for statistical purposes, remanding specific issues back to the AO for fresh adjudication in light of higher courts&#039; decisions and provided evidence. The tribunal upheld CIT(A)&#039;s decisions on several issues, confirming the correctness of the assessee&#039;s claims and disallowances.</description>
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      <description>The tribunal partly allowed the appeals of both the assessee and the Revenue for statistical purposes, remanding specific issues back to the AO for fresh adjudication in light of higher courts&#039; decisions and provided evidence. The tribunal upheld CIT(A)&#039;s decisions on several issues, confirming the correctness of the assessee&#039;s claims and disallowances.</description>
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